LEDGER

Joshua. Ltd
Date Details folio Amount Date Details folio Amount
2017 $ ¢ 2017 $ ¢
May 01 balance b/d 4560 May 31 Return Inwards 460
May 31 Sales 10870 May 31 Bank and cash 9615
Discounts allowed 305
May 31 Balance c/d 5050
15430 15430
June 01 Balance b/d 5050
 THREE COLUMN CASH BOOK

Date Details Foli Discoun Cash Ban Date Details Foli Discount Cash Ban
o t 325 k o Receive 920 k
Allowed 0 248 d 382
0 5
2021 $ $ $ 2021 $ $ $
Marc 0 Balanc b/d 300 Marc 0 balance b/d 700
h 1 e h 1
Marc 0 sales 550 0 t.ali 35 625
h 2 2
0 p. 180 0 Sundry 120
8 shivers 0 5 expense
s
0 bank C 100 0 cash C 100
8 0 8 0
1 s. 20 680 1 wages 800
2 thomas 6
1 sales 400 2 Cash C 100
6 0 0
2 bank C 100 2 drawings 500
0 0 7
Marc 3 Balanc c/d 134 3 balance c/d 260
h 1 e 5 1 0
20 325 382 35 325 382
0 5 0 5
April 0 Balanc b/d Gl 1 260 April 0 Balance b/d Gl 2 134
1 e 0 1 5
 THREE COLUMN CASH BOOK

Date Details Foli Discoun Cash Bank Date Details Foli Discount Cash Bank
o t 123 1914 o Receive 384 9830
Allowed 0 0 d 0
200 $ $ $ 200 $ $ $
6 6
Sep 0 Balanc b/d 230 6020 Sep 0 drawings C 460
1 e 1
0 Bank C 460 1 rent 1920
1 0
0 Young 1200 1 Office 1075
4 sing 7 supplies
Ibo 3600 1 M. 300 2800
goods 8 Anthony
Gomes 800 2 Telephon 1140
retail 4 e expense
0 sales 3720 serene 2100
6
1 Kelly 380 Verity d 1050
5 ltd.
2 Sales 540 2 donation 100
0 7
2 Daniel 180 3420 2 Levi 1115
2 8
Sep 3 Balanc c/d 2610 3 Van 260
0 e 0 repairs
3 Wages 1650
0
Sep 3 Balance c/d 9310
0
180 3840 19140 300 3840 1914
 0
Oct 0 Balanc b/d Gl 2 9310 Oct 0 Balance b/d Gl 2 2610
1 e 1